THE ANTECEDENTS OF INDEPENDENCE AND WORK EXPERIENCE ON AUDIT QUALITY

The profession of an auditor has been in the spotlight since the emergence of many audit cases involving public accountants which raised public doubts about audit quality. High quality auditing has always been the goals of every Public Accounting Firm. Audit quality is an audit characteristic that f...

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Autores principales:	Paramananda N., Riski M.N.P.
Formato:	article
Lenguaje:	EN RU
Publicado:	Russian Journal of Agricultural and Socio-Economic Sciences 2021
Materias:	independence work experience audit quality Agriculture (General) S1-972
Acceso en línea:	https://doaj.org/article/3c4a52a697ea4a0e88f4206cf99c6dc5
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spelling	oai:doaj.org-article:3c4a52a697ea4a0e88f4206cf99c6dc52021-11-03T19:25:46ZTHE ANTECEDENTS OF INDEPENDENCE AND WORK EXPERIENCE ON AUDIT QUALITY10.18551/rjoas.2021-10.102226-1184https://doaj.org/article/3c4a52a697ea4a0e88f4206cf99c6dc52021-10-01T00:00:00Zhttps://doaj.org/toc/2226-1184The profession of an auditor has been in the spotlight since the emergence of many audit cases involving public accountants which raised public doubts about audit quality. High quality auditing has always been the goals of every Public Accounting Firm. Audit quality is an audit characteristic that fulfills the requirements of auditing standards and quality control standards that represents audit practices and become the measure of quality in duties implementation to fulfill professional responsibilities. This study intent to explain empirically the effect of independence and work experience on audit quality in Bali public accountant Firm. The sampling technique used in this study is a purposive sampling technique. The samples in this study are all auditors who work at Public Accounting Firms (KAP) in Bali who have at least 1 year of experience carrying out audits. The analysis technique used in this research is Moderated Regression Analysis. This research was conducted at a Public Accounting Firm in Bali registered with the Indonesian Institute of Public Accountants (IAPI). The results of hypothesis testing show that independence and work experience collectively have a positive impact on audit quality.Paramananda N.Riski M.N.P.Russian Journal of Agricultural and Socio-Economic Sciencesarticleindependencework experienceaudit qualityAgriculture (General)S1-972ENRURussian Journal of Agricultural and Socio-Economic Sciences, Vol 118, Iss 10, Pp 83-88 (2021)
institution	DOAJ
collection	DOAJ
language	EN RU
topic	independence work experience audit quality Agriculture (General) S1-972
spellingShingle	independence work experience audit quality Agriculture (General) S1-972 Paramananda N. Riski M.N.P. THE ANTECEDENTS OF INDEPENDENCE AND WORK EXPERIENCE ON AUDIT QUALITY
description	The profession of an auditor has been in the spotlight since the emergence of many audit cases involving public accountants which raised public doubts about audit quality. High quality auditing has always been the goals of every Public Accounting Firm. Audit quality is an audit characteristic that fulfills the requirements of auditing standards and quality control standards that represents audit practices and become the measure of quality in duties implementation to fulfill professional responsibilities. This study intent to explain empirically the effect of independence and work experience on audit quality in Bali public accountant Firm. The sampling technique used in this study is a purposive sampling technique. The samples in this study are all auditors who work at Public Accounting Firms (KAP) in Bali who have at least 1 year of experience carrying out audits. The analysis technique used in this research is Moderated Regression Analysis. This research was conducted at a Public Accounting Firm in Bali registered with the Indonesian Institute of Public Accountants (IAPI). The results of hypothesis testing show that independence and work experience collectively have a positive impact on audit quality.
format	article
author	Paramananda N. Riski M.N.P.
author_facet	Paramananda N. Riski M.N.P.
author_sort	Paramananda N.
title	THE ANTECEDENTS OF INDEPENDENCE AND WORK EXPERIENCE ON AUDIT QUALITY
title_short	THE ANTECEDENTS OF INDEPENDENCE AND WORK EXPERIENCE ON AUDIT QUALITY
title_full	THE ANTECEDENTS OF INDEPENDENCE AND WORK EXPERIENCE ON AUDIT QUALITY
title_fullStr	THE ANTECEDENTS OF INDEPENDENCE AND WORK EXPERIENCE ON AUDIT QUALITY
title_full_unstemmed	THE ANTECEDENTS OF INDEPENDENCE AND WORK EXPERIENCE ON AUDIT QUALITY
title_sort	antecedents of independence and work experience on audit quality
publisher	Russian Journal of Agricultural and Socio-Economic Sciences
publishDate	2021
url	https://doaj.org/article/3c4a52a697ea4a0e88f4206cf99c6dc5
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THE ANTECEDENTS OF INDEPENDENCE AND WORK EXPERIENCE ON AUDIT QUALITY

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